CALMAN TRUST

• ⚠

  Material uncertainty over going concern

  We draw attention to Note 1 in the financial statements, which describes the Trustees' assessment of the effects of two years of net expenditure which have left the group with a low level of working capital impacting cashflow and the implications for the group's ability to continue as a going concern.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  -2.6%

  £377,238 → £367,438

  lowest in 4 filed years

• Cash

  +159%

  £14,677 → £38,014

• Net assets

  -38.2%

  £699,317 → £431,871

  lowest in 4 filed years

• Employees

  -10.5%

  19 → 17

  lowest in 4 filed years

• Profit before tax

  -108%

  -£133,365 → -£277,399

  lowest in 4 filed years

• Wages

  -11.7%

  £522,446 → £461,481

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

CT Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to Note 1 in the financial statements, which describes the Trustees' assessment of the effects of two years of net expenditure which have left the group with a low level of working capital impacting cashflow and the implications for the group's ability to continue as a going concern.”

Group structure

1. CALMAN TRUST · parent
   1. Calman Enterprise Limited 100% · Scotland

Significant events

• “Extended closure in 2023 through flood damage, followed by slow return of business and year-on-year improvement, in a falling market Café Artysans moves forward from the effect of losses incurred at that time.”
• “The appointment this year of Maggie Fraser as Chief Executive Officer, taking over from founding CEO Isobel Grigor, is a major change for the organisation.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.